Community Benefit

IT Costs

Please Take Note: The information provided does not constitute legal or tax advice. The material is provided for informational/educational purposes only. Please consult with counsel regarding your organization's particular circumstances.

Question: A lot of work is being done on the community benefit infrastructure, specifically IT type of activity in our free clinics and telemedicine project. There is no subcategory in G to account for infrastructure activity and it really doesn't fit in the C category.

Recommendation: In reporting costs of IT for community benefit activities, the task force recommends reporting costs of IT for the community benefit activity as an indirect cost of the activity or as an operating cost. In the case of subsidized services, IT costs will be included in the shortfall requiring subsidization. Organizations should be sure that the reported program or service meets requirements for subsidized community benefit.